Court : Kerala
Reported in : AIR1966Ker46
..... the competence of the statelegislature under item 62 of list ii of the seventh schedule. that question would only arise if the cochin act or the similar travancore act survived the repeal effected by section 13(2) of the finance act'. and again towards the end of paragraph 12 it is stated; 'it may therefore be accepted that a duly of excise ..... 1084)--was not in the nature of excise duly and therefore, was not 'corresponding law' to the central excises and salt act 1944 and so the travancore and cochin acts were not repealed by section 13(2) of the finance act 1950. 5. the approach of the supreme courtseems to have been slightly different. in fact they declined to go into the ..... supreme court. i may add that the difference between the rules that were in existence on 1-4-1960; the dale on which the finance act was extended to the state of travancore-cochin by section 11(1) thereof, and the rules framed in august 1950 and january 1951, was also referred to by the supreme court. their lordships .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker183; [1964]54ITR583(Ker)
..... in these circumstances condition nos. (4), (5) and (7) cannot but be considered as satisfied.6. the relevant portion of section 45 -- substituting the word 'unit' for 'company' -- reads as follows:'the provisions of this act shall not apply to-- (d) any unit established with the object of carrying on an industrial undertaking in india in any case ..... circumstances of the case, the assessee company was entitled to exemption from wealth-tax under section 5(1)(xxi) of the wealth-tax act in regard to the white cement plant? 'the relevant portion of sub-section (1) of section 5 of the wealth-tax act, 1957, reads as follows;'wealth-tax shall not be payable by an assesses in ..... of carrying on an industrial undertaking in india within the meaning of the explanation to clause (d) of section 45, as is employed by it in a new and separate unit bet up after the commencement of this act by way of substantial expansion of its undertaking:provided that-- (a) separate accounts are maintained in respect of .....
Tag this Judgment!Court : Kerala
Reported in : [1965]58ITR618(Ker)
..... expression 'wholly and exclusively' and uses that expression when necessary is clear from another clause of the same sub-section, clause (xv) of section 10(2) which was in force when section 10(2)(vi-b) was inserted by the finance act of 1955. in view of this we think we must attribute a meaning to the word 'wholly' which is ..... the actual, cost ofsuch machinery or plant to the assesses:' 4. it is common ground that the rebate granted by the appellate tribunal under section 10(2) (vi-b) of the indian income-tax act, 1922, is justified, provided the assets concerned were 'wholly used for the purposes of the business carried on by the assessee'. according ..... is :'whether, when assets are commonly used for the-production of both tea and coffee, the assessee is entitle to proportionate development rebate under section 10 (2 (vi-b) of the indian income-tax act, 1922?'2. the assessee, the ouchterlony valley estates (1938) limited, is engaged in the cultivation of tea and coffee. it contended that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker123; 1965CriLJ446
..... or use. (we may, for the purposes of these cases, leave out analysis, and, with it, the question whether the compulsory taking of a sample for analysis under section 10 of the act becomes a sale because its cost is paid. in any case the accused were not in possession of the dal for the purpose of samples being taken). but, in ..... article of food, and, the second, because the dal was intended for sale as fodder and not for human consumption or use.4. 'sale', is thus defined by section 2(xiii) of the act'sale' with its grammatical variations and cognate expressions, means the sale of any article of food, whether for cash or on credit or by way of exchange and ..... for sale, an offer for sale, an exposure for sale, possession for sale and an attempted sale of any such article. the argument is that, by reason of section 20 of the general clauses act, rule 44-a must be understood as using the word 'sale' with its grammatical variations and cognate expressions, not in the ordinary sense of the word (as .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker14
..... of levying a tax on lands may be either capital or annual letting value is not ultra vires.'and in the book, public finance, by dr. bastable, 3rd edition, page 272 it is said:'most of the actual property or capital taxes are so only ..... where a building has more than one floor the aggregate area included in all the floors together; and 'owner' under sub-section (f) of section 2 means 'owner' includes a person who for the time being is receiving or is entitled to receive, the rent of ..... if the moorage of the building is subsequently increased to one thousand squitre feet or more as computed in the manner specified in section 5 by constructions of additions or combinations.explanation 3. where the floorage of a building, which has already been taxed, is ..... sever the valid from the invalid provisions in the statute for the provisions in the act are intertwined with the charging section, section 4, which cannot stand for the reasons stated above.18. in the result, i strike down the kerala buildings .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker184; 1966CriLJ757
..... and did not therefore offend the maxim dele gatus non potest delegare; but the question whether it was permissible under the statute, the prevention of food adulteration act, 1954. section 23, under which if was made was not considered. with great respect i do not think that, on this point, that case was rightly decided.8a. ..... central government alone and that too after previous consultation and previous publication. by authorising the state government to add to the list, the central government is acting against the terms of section 23. pointed attention was, unfortunately not drawn to this aspect of the case in the case in 1962 ker lt 1012. my learned brother raman ..... very beginning, is the only question for decision in this case, namely, whether the impugned clause comes within the power conferred on the central government by section 23 of the act. and all the cases cited, like the cases considered in 1962 ker lt 1012, are cases of delegations made by legislatures sovereign in their own .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker55; [1966]17STC380(Ker)
..... doing so the high court fell into an error and assumed jurisdiction to decide the dispute which had to bedecided by resort to the machinery provided under the act after ascertainment of the true nature of the transaction in the light of the agreement and surrounding circumstances. the order passed by the high court cannot therefore ..... claimed if the appellants satisfied the commissioner or the high court that a question of law arose out of the order. but the procedure provided by the act to invoke the jurisdiction of the high court was by-passed; the appellants moved the high court challenging the competence of the provincial legislature to extend ..... not ensure fairness. black's law dictionary defines the word 'arbitrary' as 'done capriciously or at pleasure without adequate determining principle; non-rational; not done or acting according to reason or judgment.' 14. for over a century, courts have been at pains to lay down principles to guide authorities who have to determine questions in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker253
..... is necessary now to consider as to whether the mere fact that provision has been made for the issue of notice under sub-section (3) of section 4 of the act before taking action under sub-section (1) of section 4, constitutes the government as a quasi-judicial authority and the decision rendered by it a quasi-judicial decision. in our opinion ..... the position is the same, namely, that the state government wants to take action by way of revoking the license of the petitioner's undertaking acting under section 4(1)(a) of the act, and the petitioner opposes the claim made by the state government in that behalf; and the petitioner's rights will be seriously jeopardised by any ..... in any manner alter the decision, that has to be arrived at in this case.75. the question as to whether the introduction of sub-section (3) in section 4 of the act, makes any difference at all, has directly come up for consideration before a division bench of the madhya pradesh high court in the decision reported .....
Tag this Judgment!Court : Kerala
Reported in : [1967]64ITR476(Ker)
..... or indirectly to the minor child, not being a married daughter, by such individual otherwise than for adequate consideration.' under section 23a of the income-tax act, 1922 - before it was amended by the finance act of 1955 - it was open to the income-tax officer in certain eventualities to make an order that the undistributed portion ..... of the assessable income of company, as computed for income-tax and super-tax payable by the company in respect thereof, shall be deemed to have been distributed as dividends, amongst the shareholders.the words used in section ..... case may be. in george n. houry v. commissioner of income-tax, the privy council had to deal with a similar situation.section 22 of the east african income-tax (management) act, 1952, provided that the undistributed portion of the total income of the deemed to panies, subject to a limit of 60 per cent .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker5; [1967]64ITR117(Ker)
..... state government who may he authorised by the central government, by notification in the official gazette, to exercise the powers of a tax recovery officer'. 3. section 4 of the finance act, 1963, substituted a new definition for the definition extracted above and directed that the new definition 'shall be and shall be deemed always to have been substituted ..... reason for the new definition in substitution of the old being given a retroactive operation to the commencement of the act. in any case it is not possible to infer from the legal fiction embodied in section 4 of the finance act, 1968, 'shall be and shall be deemed always to have been substituted', any conferment of a power ..... necessary intendment or implication.8. it is true that the new definition has to be deemed, in view of section 4 of the finance act, 1963, to have been in existence from the very inception of the income-tax act, 1961. the collector is a tax recovery officer under both the old and the new definitions and that may .....
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